The past year has been another challenging one for those who advise clients who would like to make significant charitable gifts. Fundamental changes in tax considerations, economic developments and the shifting demographics of the United States continue to interact in ways that make it harder to know what to give, when to make a gift and the appropriate vehicle to use to best accomplish the donor’s intent.
Legislative Uncertainty
Lack of action in Washington, D.C. on many of the issues that confront our nation affects all aspects of our society, including the voluntary funding of many vital services such as education, health care, religion, social services and the arts.
Innumerable technical corrections to the Tax Cuts and Jobs Act of 2017 ...
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